生物育种项目的成本效益分析与会计处理
Cost-Benefit Analysis and Accounting Treatment of Bio-Breeding Projects
刘欢 1程淼1
作者信息
- 1. 徐州工程学院金融学院,徐州,221018
- 折叠
摘要
生物育种,由于其投入大、周期长、风险高的特性,需要准确和科学的成本效益分析和会计处理.本研究深入探讨了生物育种项目的成本效益分析与会计处理,系统分析了这一领域的特殊性和复杂性,提出了科学合理的评价体系和会计策略,并对相关的核算方法、价值衡量问题、成本计算和市场因素的影响进行了详细讨论.最后,本研究展望了生物育种项目成本效益分析与会计处理的未来发展趋势和研究方向,强调了在不断发展的生物技术和市场环境下,不断优化成本效益分析方法和完善会计处理机制的重要性,以促进生物育种项目的可持续发展与创新.
Abstract
Bio-breeding,characterized by substantial investment,long cycles,and high risks,necessitates accurate and scientific cost-benefit analysis and accounting treatment.This study delves deeply into the cost-benefit analysis and accounting treatment of biological breeding projects,systematically analyzing the specificity and complexity of this field.It proposes a scientifically rational evaluation system and accounting strategies,providing a detailed dis-cussion on related accounting methods,value measurement issues,cost calculations,and the impact of market fac-tors.Finally,this research anticipates the future development trends and research directions of cost-benefit analysis and accounting treatment in biological breeding projects,emphasizing the importance of continuously optimizing cost-benefit analysis methods and refining accounting mechanisms in the evolving biotechnological and market en-vironment,with the aim of promoting the sustainable development and innovation of biological breeding projects.
关键词
生物育种/成本效益分析/会计处理/价值衡量/研发成本Key words
Bio-breeding/Cost-benefit analysis/Accounting treatment/Value measurement/R&D cost引用本文复制引用
基金项目
全国统计科学研究项目(2022LY039)
江苏高校哲学社会科学研究重大项目(2022SJZD060)
出版年
2024
NETL
NSTL
维普
万方数据